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IRC 2036 trusts:
Original post by Leslie McClintock of Demand Media Trusts are legal entities created to hold property. They can be created as revocable trusts, in which case the grantor, or creator of the trusts, retains the right to control them, alter them in any way he sees fit, or terminate them and regain control of the assets. He retains no such rights, however, with irrevocable trusts, unless he first